Article
The Tourism Infrastructure Admissions Tax Act
- S.C. Code Ann. § 12-21-6510— Short title
- S.C. Code Ann. § 12-21-6520— Definitions
- S.C. Code Ann. § 12-21-6530— Portion of tax to be paid to county or municipality where establishment located; use of funds
- S.C. Code Ann. § 12-21-6540— Portion of tax to be transferred to State Treasurer for deposit in special tourism infrastructure development fund; applications for grants; review of applications; guidelines
- S.C. Code Ann. § 12-21-6550— Certification application to be filed in county or municipality where major tourism or recreation area located; request for classification
- S.C. Code Ann. § 12-21-6560— Factors for considering whether facility qualifies as major tourism or recreation facility or area
- S.C. Code Ann. § 12-21-6570— Designated development area and boundaries to be determined by ordinance; maximum total acreage allowed; designated development area embracing contiguous lands within two or more county-municipal entities
- S.C. Code Ann. § 12-21-6580— Expansion or improvement of facilities; calculation of admissions tax revenues subject to Sections 12-21-6530 and 12-21-6540
- S.C. Code Ann. § 12-21-6590— Designation of extraordinary retail establishments; additional infrastructure improvements and other expenditures supporting construction or operation; application for conditional certification